OFFICIAL LETTER 5537/BTC-CST DATED 14 MAY 2018 OF MOF GUIDING VAT REFUND OF GOODS IMPORTED THEN EXPORT FROM 01 JULY 2016 UNTIL BEFORE 01FEBRUARY 2018
Official letter 5537/BTC-CST dated 14 May 2018 of MOF guiding VAT refund of goods imported then exported from 01 July 2016 until before 01 February 2018 as follows:
MOF has not yet instructed for un-deductible accumulative VAT refund of goods imported then exported incurred before Decree 146/2017/NĐ-CP taking effects (dated 01 Feb 2018).
Basing on Decree 100/2016/NĐ-CP dated 01 July 2016 and clause 2 article 1 Decree 146/2017/NĐ-CP, from 01 July 2016 until before 01 February 2018, the business units are not allowed to refund VAT for the goods imported then exported. From 01/02/2018, the business units follow guidance of Clause 2 article 1 Decree 146/2017/NĐ-CP.
